United States Supreme CourtLegal research services, 1930 - Constitutional law "Table of cases" at end of each volume. |
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Page 189
... basis for computing gain or loss for income and excess profits for tax purposes . This is best illustrated by a number of cases decided by the Court during this term . Several can com- panies kept their accounts on an accrual basis and ...
... basis for computing gain or loss for income and excess profits for tax purposes . This is best illustrated by a number of cases decided by the Court during this term . Several can com- panies kept their accounts on an accrual basis and ...
Page 204
... basis and filed the returns on a calendar year basis . A taxpayer filed his return for the calendar year ending December 31 , 1918 , while its books were kept on a fiscal year basis ending January 31st . The Commissioner assessed an ...
... basis and filed the returns on a calendar year basis . A taxpayer filed his return for the calendar year ending December 31 , 1918 , while its books were kept on a fiscal year basis ending January 31st . The Commissioner assessed an ...
Page 245
... basis of the decision in the court below . The Supreme Court held , to the contrary , that the exemption from taxation ex- tended to any legal interest in the allotment . The State of Louisiana was more successful with refer- ence to ...
... basis of the decision in the court below . The Supreme Court held , to the contrary , that the exemption from taxation ex- tended to any legal interest in the allotment . The State of Louisiana was more successful with refer- ence to ...
Contents
IIPROBLEMS IN ADMINISTRATION | 25 |
IIIRAILROAD PROBLEMS | 51 |
IVPUBLIC UTILITIES | 93 |
Copyright | |
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affirmed Amendment amount applied April 14 argued assessment brought suit carriers cent Certiorari denied October Certiorari granted Chief Justice Hughes Circuit Court Circuit held City Comm'r Commissioner Congress Constitution contract contrary corporation cotton gin Court of Appeals Court to review deductions defendant denied October 21 dismissed due process employee engine enjoin evidence fact February 24 Federal Employers Federal Trade Commission filed Government ground imposed income injunction injury insurance company Interstate Commerce Commission Judge Parker judgment jurisdiction jury Justice Holmes Liability Act liquor lower courts maintained March 17 ment Missouri National Bank National Prohibition Act negligence operation opinion paid pany petitioned the Supreme plaintiff prosecution provision question railroad Railway rates recover Revenue Act review that decision rule station statute stockholders supra sustained taxable taxpayer term tion trial court U. S. Supreme Court union United validity violation writ of review